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而Royalholidayclubbed正好有這些行業專家為你提供這些考試練習題和答案來幫你順利通過考試。我們的Royalholidayclubbed提供的考試練習題和答案有100%的準確率。購買了Royalholidayclubbed的產品你就可以很容易地獲得CPA Australia的認證證書,這樣你在IT行業中又有了個非常大的提升。 人生有太多的變數和未知的誘惑,所以我們趁年輕時要為自己打下堅實的基礎,你準備好了嗎?Royalholidayclubbed CPA Australia的Financial-Accounting-and-Reporting題庫資料考試培訓資料將是最好的培訓資料,它的效果將是你終生的伴侶,作為IT行業的你,你體會到緊迫感了嗎?選擇Royalholidayclubbed,你將打開你的成功之門,裏面有最閃耀的光芒等得你去揮灑,加油! 因為小小的投資時可以換來很大的收穫,使用Royalholidayclubbed提供的CPA Australia Financial-Accounting-and-Reporting題庫資料認證考試測試題目和練習題可以確保你通過考試的。

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這個考試的認證資格可以證明你擁有很高的技能。但是,和考試的重要性一樣,這個考試也是非常難的。

Financial-Accounting-and-Reporting PDF DEMO:

QUESTION NO: 1
Which one of the following is not an advantage of accounting regulation?
A. It instils public confidence in the accounting system employed in commerce and industry.
B. It provides quality of information in and across financial statements.
C. It provides the required accounting information to all necessary shareholders.
D. It provides flexibility in the way accounting information is presented to users.
Answer: D

QUESTION NO: 2
Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?
A. positive accounting theory
B. historical cost accounting theory
C. general accounting theory
D. normative accounting theory
Answer: A

QUESTION NO: 3
You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?
A. Details of any dividends paid or proposed.
B. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
C. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.
D. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
Answer: B

QUESTION NO: 4
The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual
Framework is concerned about?
A. governments and regulatory bodies
B. members of the public who have small investment holdings in the company
C. a company's executive management
D. potential investors in the company
Answer: C

QUESTION NO: 5
Which one of the following bodies makes accounting standards in Australia?
A. AASB
B. FRC
C. IASB
D. ASIC
Answer: A

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Updated: May 28, 2022

 

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